Use this bulletin board to help your students learn about place value. Create a chart with three columns using flannel board. Label as follows:

• F (flats)
• L (longs)
• U (units)

These refer to base-10 cubes. You will also need to create flats, longs, and units that will stick to the flannel board. An easy way to do this is to use tag board with sandpaper attached to the back. You can simply have your students show numbers by placing the pieces in the correct columns. For example, the number 163 is represented on the FLU Bulletin Board by 1 flat in the F column, 6 longs in the L column, and 3 units in the U column. You can also ask other questions such as:

• I have 23 ones and 4 tens; Who am i?
• I am 341. I have 22 tens. How many hundreds do I have?

You can also ask them questions regarding addition and subtraction. They can figure out the problems using the FLU Chart.